[Bug fortran/126058] [17 Regression] ICE during unused warning in gfortran since r17-1502

[tkoenig at gcc dot gnu.org via Gcc-bugs]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=126058

--- Comment #6 from Thomas Koenig <tkoenig at gcc dot gnu.org> ---
Reduced test case:

    TYPE t1
    END TYPE
  CONTAINS
    SUBROUTINE s1(e)
      TYPE(t1), ALLOCATABLE, INTENT(OUT) :: e(:)
    END SUBROUTINE
    SUBROUTINE leak
      TYPE(t1), ALLOCATABLE :: e(:)
      CALL s1(e)
    END SUBROUTINE
END PROGRAM